2014 (7) TMI 65

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....cate, for the Appellant. Ms. Ranjana Jha, Authorized Representative (Jt. CDR), for the Respondent. ORDER Learned Counsel submits that this appeal is against order dated 16-5-2012 (Ref. P-29 of appeal folder) rejecting application dated 15-6-2010 of the appellant exercising option under Section 72(1) of Finance Act, 2010 for reversal of the Cenvat credit used in manufacture of exempted goo....

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....onsideration. 2. So also it was submitted that above order dated 16-5-2012 is under challenge which has resulted with recovery of the demand on the self-same issue of Cenvat credit alleging to be wrongly availed in respect of input used for exempted goods. Learned Counsel relies on para 99 of the judgment of the Apex Court in the case of Mafatlal Industries Ltd. v. Union of India reported ....

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.... of pendency of appeal before higher court. 4. Heard both sides and also perused the record. 5. The precise question here is whether after passing final order by Tribunal against appeal of the appellant on the self-same issue by Final Order Nos. 126-129/2010-EX (DB), dated 2-2-2010. Tribunal can say that there is pending of dispute since entertaining the appeal against above reject....